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All Journal Al-Istinbath: Jurnal Hukum Islam Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Al-ittifaq
Ifelda Nengsih
Unknown Affiliation
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH TABUNGAN, DEPOSITO DAN MODAL TERHADAP PENDAPATAN PADA PT LKMS BMT AL MABRUK IFELDA NENGSIH; RIZAL RIZAL; DAVID DAVID
Maqdis: Jurnal Kajian Ekonomi Islam Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v5i2.503

Abstract

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LIMA PULUH KOTA Sri Amelia Rizki; Ifelda Nengsih; Karmila Agustin
AL-ITTIFAQ: Jurnal Ekonomi Syariah Vol 1, No 1 (2021): Al-Ittifaq: Jurnal Ekonomi Syariah
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/al-ittifaq.v1i1.3269

Abstract

Tujuan dari penelitian yang penulis lakukan adalah untuk mengetahui pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota. Penelitian ini menggunakan jenis penelitian fiel reaseach (studi lapangan) dengan pendekatan Kuantitatif, sumber data yang digunakan dalam penelitian ini adalah sumber data Skunder yaitu Laporan Keuangan Daerah Kabupaten Lima Puluh Kota, sedangkan teknik pengumpulan data yang digunakan adalah teknik Dokumentasi. Hasil penelitian secara Parameter Estimates menunjukan Pajak daerah berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Sedangkan Retribusi daerah tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Secara Simultal yaitu uji Pseudo R-Square menunjukan Pajak daerah dan Retribusi daerah berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lima Puluh Kota.Kata Kunci : Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah (PAD)
Syariatisasi yang Tidak Konsisten: Penegakkan Prinsip Hukum Ekonomi Syariah pada Lembaga Keuangan Syariah Non Bank Rizal; Ifelda Nengsih; Chitra Indah Sari; Riska Fauziah Hayati; Sri Mutia
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 1 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i1.11508

Abstract

This article aims to explain the inconsistency of Baitul Maal Wa Tamwil (abbreviated as BMT) in implementing Sharia principles. This is a case study research with an empirical legal approach which was conducted in LKMS BMT Almabruk Inc. (BMT Almabruk) of Tanah Datar Regency and BMT Al Fattah of Solok City. Data were obtained through interviews with BMT management and related documents from BMT. The result of study showed that firstly, Sharia compliance in fund distribution contract in the form of murabahah was divided into two: murabahah through cooperation with partners and murabahah with a wakalah contract. In the first model, Sharia implementation in Murabahah was consistent, meanwhile it was inconsistent in the second one. Similarly, it still contained the elements of usury in determining its administrative costs. Second, Sharia compliance in the fund collection contract appears to be inconsistent in mudharabah savings. Third, Sharia Supervisory Board at BMT Almabruk had been consistent in monitoring Sharia principles. On the other hand, the performance of BMT Al Fattah had been inconsistent in monitoring the Sharia principles themselves. Based on the results of the study, a new scheme needs to be found for BMT to be consistent with the principles of Sharia economic law, for instance, administrative costs are used as unit costs which are included in the acquisition cost; the implementation of Sadd adz-Dzariah concept in the merger of two contracts; the implementation of Murabahah contract is carried out only after the Wakalah contract is fully completed or the goods have become the property of  BMT; and the Mudharabah contract which applies to savings that can be withdrawn at any time is replaced by Hajj savings or Umrah savings that have a fixed term.
Co-Authors Chitra Indah Sari David David Karmila Agustin Riska Fauziah Hayati Rizal Rizal Rizal Sri Amelia Rizki Sri Mutia